Cristiano Ronaldo back at Real Madrid training

Getty Images

WATCH Real Madrid v Manchester United in the UEFA Super Cup LIVE on beIN SPORTS

Madrid released images of Ronaldo back training with the first-team squad on Sunday (AEST), his arrival ahead of the new season coming later than his team-mates due to his participation in the Confederations Cup with Portugal.

"Ronaldo completed the first half of training alongside the group, before moving on to train alone as he works on getting back in shape ahead of the new season," read Madrid's training report.

A dramatic period since winning the UEFA Champions League has seen the forward become the subject of a tax complaint from Spanish prosecutors, a case which saw him appear in court for a pre-trial hearing on Tuesday.

Ronaldo has consistently denied the claims of financial misdemeanour and his apparent unhappiness at the investigation prompted reports he no longer wanted to play in Spain.

But the former Manchester United star is now expected to stay with Madrid, which has offered the forward its support and believes he will be proven innocent, despite speculation over his desire to return to England, which he reportedly referenced during his court appearance.

Prosecutors allege the 32 year-old has evaded $A21.8 million in taxes relating to his image rights between 2011 and 2014.

The four-time Ballon d'Or winner is alleged to have created a "business structure" in 2010 to conceal his earnings, a claim which has also been strenuously denied by his management company Gestifute.

With all its friendlies now out of the way, Madrid has a huge trio of matches to play before the start of LaLiga's 2017-2018 campaign.

Zinedine Zidane's men meet United in the UEFA Super Cup on Wednesday (AEST), before the two-legged Supercopa de Espana against fierce rival Barcelona.